The purpose of this study is to determine the relationship between management accounting practices and strategy … variable and competitive market, the qualitative and quantitative knowledge produced by the accounting system is needed. The … management accounting system can influence managerial decisions, change strategies, and affect the performance of the firm …

research published in 15 top accounting journals from 1996-2017. We begin with some brief institutional details about … accounting rules related to derivatives (and associated disclosure requirements) and studies that examine changes in these … that the accounting and disclosure rules play in such consequences. Finally, we discuss the importance of industry …

of accounting standards and investor protection mechanisms, we investigate whether mandatory adoption of IFRS and firm …

auditors who will allow questionable accounting practices, as evidenced by opportunistic changes in accounting estimates … of discretionary income-increasing changes in accounting estimates (DICE) following auditor switches. We further find … opportunistic accounting that meets management's reporting objectives …

This study offers new insights into what renders management accounting concepts (MACs) fluid. Extant literature depicts …. With these insights, the paper contributes to understanding how the situated functionality of management accounting comes …

technology in financial accounting and its possible impacts. We argue that in the short run the public blockchain could be used … errors in disclosure and earnings management, increase the quality of accounting information and mitigate information …

trajectories within the critical accounting research project. Recognizing that the boundaries surrounding critical research are … theoretical bricolage in the production of critical accounting inquiries is underlined. Importantly, the studies that I review …

Numbers are central to financial and accounting disclosures, yet current textual analysis research generally ignores … accounting disclosures …

We gain unique insights into materiality judgments about accounting errors by examining SEC comment letter …